台灣的高科技研發設計產業長期以來一直享有較高的競爭優勢以及令人稱羨的利潤，但近幾年來，在面對全球性競爭與快速變遷的環境下，原先具有的高品質及低開發成本的優勢有逐漸喪失的情形。而企業為了維持原有的競爭優勢，除了加緊腳步在研發技術的創新、提供服務的效率以及營運成本的控制上找出最好的方法及策略外，而如何計算產品成本，如何有效訂價，更為企業迎戰此一競局的重要考量。 由於傳統的成本制度無法滿足快速變遷的製造環境，高科技研發設計產業亟需新的方法以適時的提供相關成本資訊，做為決策之用。而作業基礎成本制度(Activity-Based Costing System, ABC)經過學術界的大力推廣及實務上不斷的經驗累積，大多認為此一制度不僅可以減少成本扭曲，更重要的是可以協助管理者進行較佳的成本控制，增加企業營運的效率，以及進一步可以輔助產品的訂價及競爭策略。 因此，本研究係以國內某高科技軟/硬體研發設計公司為研究對象，透過個案研究及作業基礎成本法之探討，分析高科技研發設計公司成本組成及影響成本活動的因素，並建立其關聯，藉此提出一套可供研發設計公司參考之成本分析架構與模式，並進而協助相關企業在產品研發及訂價方面做出最好之決策。 / The R&D design industry of Taiwan have enjoyed high competition advantages & high profit margin for a long time. But in recent year, under global competition & environment of rapid change, those advantages have lost gradually. In order to maintain the original competition advantages, enterprises need to step up the step to find out the best method and tactics in R&D innovation, service providing of high efficiency and control of operating cost. Besides, It is also the important consideration for those companies to think about how to calculate the product cost and set up the pricing strategy. Because the traditional cost system cannot satisfy the diversified manufacturing environment, R&D design industry tremendously need a new cost method which provides decision-makers with up-to-date, complete, and reliable cost information. Activity-Based Costing System (ABC) has been approved by academic study & implemented by a lot of company. Mostly think that this system cannot merely reduce the cost to distort, the more important thing is that can help top managers to control better cost, increase the operating efficiency, and program the better pricing strategy. This paper studies how a software/hardware design company by adopting the activity-based costing (ABC) system traces and analyze all of the cost elements associated with research & development activities. The main purpose of this study is trying to use ABC costing system to build a cost model for future application in the R&D design industry and hope this study can help relevant enterprises to make the best decision in the product development and establish the competitive pricing strategy.

近年來世界各國的電視產業均開始從類比邁向數位時代，然而有線電視數位化亦已成為其未來的發展趨勢，對於有線電視業者目前除積極提供原有的影音視訊服務外，也開始紛紛推出互動電視等進階服務。因此有線電視在數位化之後首先面臨的問題就是頻道數大幅增加，而要如何經營、如何提供多樣化的服務、及如何定價這些都將會是急待解決的問題。故本研究希望從經濟學的角度、互動數位有線電視整體產業的影響並考量消費者的利益，採用一個創新的方法「創意問題解決理論」(Theoria Resheneyva Isobretatelskehuh Zadach，TRIZ)來討論互動數位有線電視的定價策略。本研究主要研究目的希望以TRIZ的創新方法求出理想解，並建議未來互動電視之定價策略，提供政府政策做為未來訂定數位電視價格之參考。 本研究建議有線電視在進行互動數位電視發展時應針對不同的頻道服務採取不同的差別定價：對於免費收看的頻道可依據廣告播出的形式分為基本免費頻道與選擇性免費頻道，而付費頻道則可分為單一計價方式、組合計價方式與差別計價。對於法規政策本研究則建議取消費率上限原則、重新訂定節目廣告化與廣告節目化的認定原則與開放有線電視跨區經營的限制。 / In recent years, global television industry is moving from analog to digital era, and digitalization becomes a trend. The cable operators start to offer advanced services such as interactive televisions in addition to their existing video and audio services. Major issues facing the cable operators include how to operate their businesses, how to provide a variety of services, and how to justify their prices with the substantially increasing channels after digitalization. This study is to discuss the pricing strategy of the digital cable TV using an innovative method of “creative problem-solving theory”(Theoria Resheneyva Isobretatelskehuh Zadach,TRIZ) from the perspectives of economic development, industry, and consumers. We also recommend the pricing strategies for the digital cable TV industry and the government’s price policy based on the TRIZ results. This study suggests that the pricing policy for the digital cable TV industry is to offer different services with reasonable price discrimination. For example, free channels can be categorized into basic cable channels and optional cable channels with cable TV advertising. The pricing strategies for the pay channels are the fixing pricing strategy, product bundle pricing strategy, and differential pricing strategy. This study also suggests the authorities to make rate cap expiration, to re-regulate the advertising nature of programs and program-like television advertisings, and to cancel the limitation of the service area of the cable system.

Den svenska andrahandsmarknaden har under senare år växt sig allt starkare. Förklaringarna till det fenomenet är bl.a. den rådande miljödebatten och konsumenters nya medvetenhet till deras konsumtionsbeteende. Konsumenten har i dag ett behov att ha en individualistisk stil, vilket kan vara en anledning till secondhand-branschens nyvunna trendstatus och snabba expansion. Lågkonjunkturen, som drabbade Sverige 2008, kan även vara en anledning till den expanderande marknaden. Secondhand-branschen domineras av två olika typer av verksamheter, de ideella och de vinstdrivande secondhand-företagen. De två verksamheterna har olika syften som konsumenten kanske inte alltid uppmärksammar när han/hon väljer att handla andrahandskläder.Vårt syfte med studien är att jämföra ett ideellt och ett vinstdrivande secondhand-företags interna arbeten, samt analysera likheter och skillnader företagen emellan. Vi har valt att analysera företaget Myrorna, som får representera den ideella secondhand-verksamheten och företaget Beyond Retro som får representera den vinstdrivande secondhand-verksamheten. Vi avgränsar oss till företagens interna arbete samt den svenska secondhand-marknaden.Vi har genomfört en jämförande studie mellan två fallföretag och vi har strategiskt valt ut tre respondenter från företagen. Vi genomförde två personliga intervjuer samt en mailintervju. Information samlades även in genom företagens hemsida, litteratur samt artiklar.Våra teorier är byggda på de funktioner som vanligtvis bedrivs inom ett företags interna arbete. Det finns dock ett undantag gällande teorierna som kallas för ”reverse logistics” som inte är lika vanlig. Teorin handlar om att man återanvänder eller återvinner produkter och placerar dem i en ny värdekedja. Övriga teorier kopplas till företagens inköpsprocess, prissättningsstrategi, organisationsuppbyggnad samt marknadsförings- och varumärkesstrategi.Vi har sammanställt vår information om företagen genom att först skriva en allmän beskrivning om respektive företag. Vi delar sedan upp informationen om deras interna arbete i fyra underrubriker – organisationsstruktur, butiker och insamlingsprocess, prissättningsstrategi samt marknadsföring.I resultatet har vi diskuterat ett antal likheter och skillnader inom företagens interna arbete. T.ex. olikheterna i deras organisationsstruktur, vilket mestadels beror på företagens storleksskillnader. Beyond Retro använder sig av en klassisk inköpsprocess och Myrorna får in sina varor genom gåvor från allmänheten. Beyond retro kan ta ut högre priser genom sina produkter p.g.a. en högre budget och mer specialiserad personal. Myrorna lägger dock mer fokus på att hitta dyrare second handplagg och har därför höjt priserna på sina produkter. Inom marknadsföringen har Myrorna en bred kommunikation ut till kunden och Beyond Retro använder sig av en mer avsmalnad och inriktad kommunikation till konsumenten.

The purpose of the thesis is to discovery the insight behind pricing strategy of the gyms. The research and survey are focusing on the urban area which narrow the range within Taipei and New Taipei citizens. There is a mystery that most gyms in Taipei won’t let the potential customer know the price directly. They prefer the customers come to the venue and close the deal at the same time. How do the customers feel about pricing strategy and various package of the gym? Do the gyms provide the satisfied deal to the customer? Through analyzing the pricing strategy, there might be some consumer insights or opportunities for the industry.

Digitization of business has evolved business strategies and models. Companies have found new ways of value creation and consequently innovated monetization. A prominent area where this can be seen is within platform services, which lacks business-to-business research. Knowledge contribution in this area is therefore warranted. Aim – This study aims to investigate pricing strategies and contextual challenges and opportunities regarding platform services in the spirits industry. To enable this, the following research questions have been formulated: 1) What are important market dynamics to consider when developing a platform service in the spirits industry? 2) How will these market dynamics affect the pricing strategy of a business-to-business platform service? Method – Considering that theory testing and theory generation are both parts of this study, the methodological approach is abductive. Regarding the data collection, a literature review was paired with a case study. Semi-structured interviews with senior executives from the focal industry provides the source of primary data for this study. Thereafter, a thematical analysis method was applied to help answer the research questions. Findings – From the thematical analysis, this study identified five market dynamics affecting pricing strategies of business-to-business platform services in the spirits industry. Namely, adaptability, legislative barriers, locking effects, individualization of business relations, and digitization.  Implications – This study contributes to the spirits industry and to business-to-business platform developers through the identification of market dynamics. Investigation into how pricing strategies of platform services are affected by the industry-specific market dynamics can contribute to strategic decision-making. In terms of theoretical significance, the aforementioned market dynamics add to the business-to-business discourse. Additionally, this study’s explorative nature is expected to pave the way for further research into business-to-business platforms, the spirits industry, market dynamics, and pricing strategy. Limitations – The work context is limited to digital platform services within the spirits industry. Moreover, albeit the literature review covers established theory regarding both business-to-consumer and business-to-business platform services, the empirical focus and consequently the ambition of the analysis is to generate new knowledge for the business-to-business environment specifically. Lastly, the interview respondents are limited to the case company’s network.

在複雜動態競爭市場中，生產者的價格競爭行為一直是一個研究的重點，相較於生產者動態價格競爭，零售商的價格競爭行為鮮少被探討，因此本研究針對零售商價格競爭行為進行研究。針對零售商之間的價格競爭行為，除了考量零售商與對手零售商的價格互動，不可忽略的是上游供應商的競爭互動與下游消費者的學習行為在市場中與零售商端互動下錯綜複雜的動態影響，緣此，本研究以零售商端的角度，想了解供應商競爭與消費者學習行為對零售商競爭的影響，再以單一零售商角度，分析各情況下所應對的價格調整策略。 本研究將零售商、供應商及消費者互動形成之競爭市場視為一個複雜適應性系統（Complex Adaptive System ，簡稱CAS），應用代理人基塑模與模擬（Agent-based Modeling and Simulation，簡稱ABMS）方式建構考量供應商競爭與消費者學習行為之零售商價格競爭模式，將演化賽局理論應用於價格競爭中，探討不同的消費者學習及供應商價格競爭行為如何動態影響零售商價格競爭型態，以及不同價格調整策略之績效表現。 研究結果發現一，市場中消費者呈現不同的學習行為，對零售商競爭將造成不同的衝擊。「貨比三家無學習」型消費者將造成零售商端低價競爭，使其平均價格最低及獲利最低。「自我式學習」型消費者將造成零售商高價合作，使其平均價格最高及獲利最高。「群體式學習」型消費者同樣使零售商端偏向高價合作，且其平均價格及獲利相當接近自我式學習市場，雖然兩種學習行為具有近似的平均價格與獲利，「群體式學習」卻會導致零售商價格競爭之型態轉為劇烈，包括獲利領先轉換方式由漸進轉為瀑布，領先方式從勢均力敵轉為大幅領先，領先互換的頻率由低轉為高。另外，消費者購買決策之理性程度對零售商端競爭形態有影響，不論在何種供應商行為下，高理性購買決策在群體式學習下將導致零售商端價格競爭較激烈，在自我式學習下卻導致零售商端競爭行為較緩和。 研究發現二，市場中供應商的價格競爭行為會對零售商端的價格、獲利與競爭型態造成衝擊。供應商呈現價格競爭行為下，在「貨比三家無學習」之消費者行為市場中，將減緩零售商價格競爭，使零售商端之平均價格及獲利提高。在「自我」與「群體式」學習消費者市場中，將增強零售商價格競爭強度，使零售商端之平均價格及獲利降低。 研究發現三，不同的競爭市場中，零售商之最佳價格調整策略也將不同。基本上在供應商無競爭行為下，無論消費者呈現何種行為，零售商採取開放式價格調整策略具有明顯優勢。在供應商呈現競爭行為下，開放式價格調整策略在「無學習」及「群體式學習高理性程度」行為市場仍為優勝策略，在「自我式學習」及「群體式學習低理性程度」下，保守型價格調整策略則表現較佳。 在實務意涵上，若零售商可使消費者行為偏向自我或群體式學習，並穩定供應商價格競爭下，整體而言零售商端競爭可獲得最高的獲利，若當此刻競爭零售商採取保守型價格策略，而本身採取開放式價格調整策略，則獲利最大。然而面臨群體式學習消費者，由於競爭強度的增加，需留意市場動態，須隨時靈活調整本身價格策略，避免因價格策略的僵化，而成為虧損之零售商。 / The pricing competitive model traditionally assumes that consumers will buy from the firm selling the homogeneous product at the lowest price, thus discarding any possibility of learning behavior on the demand side. But if, as in real competition, consumers learn adaptively and competition is a dynamic process, then some attention should be paid to consumers' behavior. In a multiple supplier – multiple retailer supply chain, multiple price competitive forces interact to influence firm price decisions. These forces include: (1) the supplier level competition each supplier faces from others producing the same product, (2) the retailer level competition among the retailers selling the same set of goods, and (3) the vertical interaction competition between the retailer and supplier. We are interest in these questions: How does the consumer learning behavior affect the retailer pricing competitive model? How does the competition of supplier affect the retailer pricing competitive model? What is the optimal adaptive pricing strategy for retailer performance in such competitive market including retailers, suppliers and consumers. Therefore, this research study a version of the pricing competitive (Bertrand) model in which consumer exhibit dynamic adaptive learning behavior when deciding from what retailers they will buy. And we consider to join the supplier competitive pricing behavior into the retailer pricing competitive model and formulate their interaction as evolutional game and to analyze the competition of supplier effect and its impact on the pricing competition of retailers. This research uses a complex adaptive system perspective to construct a retailer pricing competitive model which considers both competitive supplier and learning consumer behavior. Using agent-based modeling and simulation (ABMS) to construct the competitive market include retailers, suppliers and consumers, and use the fuzzy logic, genetic algorithms to model the pricing decision and learning behavior of retailers and suppliers, and use reinforcement learning and swarm algorithms to model consumers’ learning behavior. The simulation results demonstrate that: The retailer level obtains the highest profit when the consumer behavior following reinforcement learning. When the consumer behavior displays swarm learning, the retailer level also obtains high profit near the highest profit. However swarm learning increases the competitive intensity on the retailer level. The competitive supplier increases the competitive intensity and decrease profit on the retailer level when the consumer behavior displays reinforcement learning and swarm learning. The performance of retailer following a closed adaptive pricing strategy (high exploitation low exploration) exceeds that of retailer following an open adaptive pricing strategy (low exploitation high exploration) when the consumer behavior displays reinforcement learning and supplier display competitive behavior. However when the consumer behavior displays swarm learning and supplier display competitive behavior, the performance of retailer following an open adaptive pricing strategy exceeds that of retailer following a closed adaptive pricing strategy. The proposed pricing competitive model with adaptive learning of consumer behavior and competition of supplier can help retailers to analyze pricing strategy and further discovery and design the more optimal pricing strategy.

The subject of this diploma thesis "The proposal of a marketing plan for a company specialized in information products" is to suggest a system based on the theoretical background that generates the marketing plan from the input data. The important requirement for this system is to respect the specialization of the company, which operates in the field of information products. The thesis contains the detailed proposal of a prototype system, in which the focus is on the user-friendliness and the complexity considering the scale of the issue analyzed. The proposal also contains the possibilities and the limitations which are the results from the mentioned solution. The proposed prototype is implemented successfully. The work also includes the demonstration of all implemented functions and the description of the improvements that lead to its use also in other areas of business than the market of information products.

The business climate is undergoing a transformation and managers are faced with several challenges, not the least of which is related to pricing strategy. With an increased transparency in the market as well as anincreased competitive pressure, and with more sophisticated and well-informed consumers, retail businesses find it hard to navigate the pricing jungle. At the same time, the conventional wisdom in the field of pricing and the theoretical models on the topic, originate from a time long before the digitalization. Old models are not a problem in itself, but when there are new forces in the pricing ecosystem, driven by technological advancement, an assessment of the incumbent models is in the best interest of both businesses and academia. The reason for this is that, the use of old models that rely on inaccurate assumptions may impact businesses’ prioritizing of resources or their overall business strategy. In addition, researchers might be distracted and the research field disrupted. Thus, the purpose of this study is to discuss whether or not there are additional dimensions in pricing strategy that are not covered by the incumbent pricing models. Here, dimensions refer to the key components of businesses’ strategic decision making in regards to pricing. This thesis examines pricing models in today’s business context in order to answer the research question: “Are there additional dimensions of the empirical reality of pricing strategy that are not covered by the incumbent pricing models?” The research question has been studied qualitatively through a literature review, a pilot study and twelve case studies, where the pilot study had the purpose of exploring the depth, whereas the multiple case studies focused on the breadth, of pricing strategies. The case studies cover businesses in different retail industries and of different sizes, namely the industries of Clothing & Accessories, Daily Goods, Furniture and Toys & Tools, and of the following sizes: micro, small, medium and large. The empirical data has mainly been gathered by conducting interviews with production, sales and management personnel at the case businesses. The data has been structured, reduced and analysed with the help of a framework of analysis that has been developed throughout the pilot study. The results of this study lean on previous research and a main divider in pricing strategies has been identified as businesses use either a data-driven or an intuition-driven approach in their strategic work with pricing. As such, it is proposed that the division of pricing strategies need to be acknowledged, since the separate methodological approaches may lead to different results, while implying different costs, resources and required knowledge. Furthermore, the division may form a basis for competitive advantage, be extended to other areas of strategic management and become clearer, since the adoption of technology and its impact will increase in the future. As a result, in the future of pricing, they key is going to be to account for both the strategic perspectives and the methodological approaches in the strategic decision making process of pricing. / Affärsklimatet genomgår en omvandling och företagsledare står inför flera utmaningar, inte minst utmaningar som är relaterade till prissättningsstrategi. Med en alltmer transparent marknad och en ökad konkurrens företag emellan samt en mer sofistikerad och välinformerad konsument, finner företagen i detaljhandeln det svårt att navigera i prissättningsdjungeln. Samtidigt härrör den konventionella visdomen inom prissättning och de teoretiska modellerna på samma ämne från en tid långt innan digitaliseringen. Gamla modeller är inte ett problem i sig, men när det finns nya krafter i prissättningens ekosystem, som drivs på av teknologisk utveckling, är en omprövning av de befintliga modellerna i både företag och akademikers intresse. Användningen av gamla modeller som bygger på felaktiga antaganden kan dock inverka på företagens prioritering av resurser eller på deras övergripande affärsstrategi. Dessutom kan forskare distraheras och forskningsfältet störas. Syftet med denna studie är således att diskutera huruvida det finns ytterligare dimensioner i prissättningsstrategi som inte omfattas av de befintliga prissättningsmodellerna. Här avser dimensioner nyckelkomponenter i företagens strategiska beslutsfattande när det gäller prissättning. Denna avhandling undersöker prissättningsmodellerna i dagens affärssammanhang för att svara på frågan: "Finns det ytterligare dimensioner av den empiriska verkligheten av prissättningsstrategi som inte omfattas av de befintliga prissättningsmodellerna?" Forskningsfrågan har studerats kvalitativt genom en litteraturgranskning, en pilotstudie och tolv fallstudier, där pilotstudien hade till syfte att utforska djupet, medan de flera fallstudierna inriktades på bredden, av prissättningsstrategier. Fallstudierna omfattar företag i industrin för detaljhandeln och företag av olika storlekar, nämligen inom detaljhandeln för Kläder & Accessoarer, Dagligvaror, Möbler och Leksaker & Verktyg, och av följande storlekar: mikro, små, medelstora och stora. Den empiriska datan har huvudsakligen insamlats med hjälp av intervjuer med produktions- och försäljningspersonal samt företagsledare hos företagen i fallstudierna. Uppgifterna har strukturerats, reducerats och analyserats med hjälp av en analysram som har utvecklats under pilotstudien. Resultaten av denna studie tar rygg på tidigare forskning och en huvuddelare i prissättningsstrategier har identifierats, eftersom företag använder antingen ett data-drivet eller ett intuition-drivet tillvägagångssätt i sitt strategiska arbete med prissättning. Som sådan föreslås att uppdelningen av prissättningsstrategier måste tas hänsyn till eftersom de separata metodologiska metoderna kan leda till olika resultat, samtidigt som de innebär olika kostnader samt kräver olika resurser och nödvändig förkunskap. Dessutom kan uppdelningen ligga till grund för konkurrensfördel, utvidgas till andra strategiska områden för företagsledare och bli tydligare, eftersom teknikens utbredning och påverkan kommer att öka i framtiden. Som en följd av detta kommer nyckeln i framtidens strategiska prissättning att vara att ta hänsyn till både de strategiska perspektiven och de metodologiska metoderna i den strategiska beslutsprocessen för prissättning.